Taking the obtained total price and extra-price expenses as sales, the value-added tax is calculated and paid according to the general tax method; You can also choose to pay the difference tax, with the total price and extra expenses obtained, deducting the wages and benefits paid by the employing unit to the dispatched employees and the balance after handling social security and housing provident fund for them as sales, and paying the value-added tax at the rate of 5% according to the simple tax calculation method.

Small-scale taxpayers provide labor dispatch services, with the total price and extra-price expenses obtained as sales, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method; You can also choose to pay the difference tax, with the total price and extra expenses obtained, deducting the wages and benefits paid by the employing unit to the dispatched employees and the balance after handling social security and housing provident fund for them as sales, and paying the value-added tax at the rate of 5% according to the simple tax calculation method.

Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social security, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.

Therefore, your company should calculate and pay VAT according to the above documents and its own situation.